Trsenthil Tax: The contention of the learned counsel for the Assessee is that the period of exclusion should be computed from the date on which the order under Section 142(2A) of the Act was served upon the Assessee viz., on 20.04.2000 till 31.07.2000 which will give the exclusion period of 102 days only and therefore, the Assessment Order passed on 13.11.2000 will be hit by the bar of limitation.

[1/15, 10:09] Trsenthil Tax: The contention of the learned counsel for the Assessee is that
the period of exclusion should be computed from the date on which the
order under Section 142(2A) of the Act was served upon the Assessee
viz., on 20.04.2000 till 31.07.2000 which will give the exclusion period
of 102 days only and therefore, the Assessment Order passed on
13.11.2000 will be hit by the bar of limitation. This contention in our
considered opinion is misconceived and contrary to the clear and bare
language of the provisions of the Act which employed the word “directs
the Assessee to get his accounts audited”. These words are in contra
distinction to the words employed in Section 142(2A) proviso where
the extension of period by 180 days will become effective from the
date when the order of extension is received by the Assessee. The
proviso to Section 142(2A) quoted above, clearly uses the words
“received by the Assessee” and not “directs the Assessee”. This
distinction of two different phrases at two different places cannot be
intermixed or confused with each other
[1/15, 10:27] Sekarreporter 1: 🐂

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